IAASB Quarterly Board Meeting – September 18-22, 2006 (Montreal, Canada)

Sep 18 - 22, 2006
Additional notes: Dear IAASB Participants, The room-block at the Sofitel Montreal is closed, but the hotel is not completely sold-out so accommodations may still be available. To make reservations, please call the Sofitel Reservations Department at +1 877 285 9001 or +1 514 285 9000. You may also reserve via email by writing to H3646@accor.com. Observer Registrations are now closed for the upcoming meeting. Please contact me with any questions or concerns you may have. Many thanks. Best Regards, Sara Clark IAASB Executive Assistant International Federation of Accountants 545 5th Avenue, 14th Floor New York, NY 10017 PH: +1 212 286 9568 FX: +1 212 856 9420 saraclark@ifac.org www.ifac.org

Meeting Summary

IAASB_Meeting_Highlights - Montreal 2006

IAASB Meeting Highlights 2006 09 Montreal final (106 KB)

Agenda

Proposed Timetable

Timetable for Public (82.35 KB)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

2006 09 Montreal Public Session - Approved (111.12 KB)
Pages 2367 to 2368 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (74.8 KB)
Pages 2369 to 2388 - Agenda Item 1-A - Draft 2006 07 Brussels Minutes Public Session (90.1 KB)
Pages 2389 to 2410 - Agenda Item 1-B - ISA 705 Close Off Document (85.93 KB)
Pages 2411 to 2418 - Agenda Item 1-C - ISA 706 Close Off Document (41.48 KB)

Agenda Item 2 - Clarity

Pages 1769 to 1774 - Agenda Item 2 - Clarity (Cover Sheet) (205.06 KB)
Pages 1775 to 1788 - Agenda Item 2-A - Issues Paper (200.54 KB)
Pages 1789 to 1820 - Agenda Item 2-B - Preface (Mark-up from ED), ISA 230 (Mark-up), Objectives, ISA 200 (Mark-up) (301.03 KB)
Pages 1821 to 1838 - Agenda Item 2-C - Preface (Clean), and ISA 200 (Clean) (201.76 KB)
Pages 1839 to 1882 - Agenda Item 2-D - Redrafted ISA 315 - Mark-up Showing Changes from July IAASB Mtg (317.11 KB)
Pages 1883 to 1902 - Agenda Item 2-E - Redrafted ISA 330 - Mark-up Showing Changes from July IAASB Mtg (208.4 KB)
Pages 1903 to 1942 - Agenda Item 2-F - Redrafted ISA 240 - Mark-up Showing Changes from July IAASB Mtg (310.6 KB)
Pages 1943 to 1954 - Agenda Item 2-G - Redrafted ISA 300 - Mark-up Showing Changes from July IAASB Mtg (187.6 KB)

Agenda Item 3 - Estimates

Pages 1955 to 1958 - Agenda Item 3 - Estimates (Cover Sheet) (191.8 KB)
Pages 1959 to 1982 - Agenda Item 3-A - Proposed ISA 540 (Rvsd) - Markup from 3-2006 Mtng (233.87 KB)
Pages 1983 to 1988 - Agenda Item 3-B - Issues Paper (170.93 KB)
Pages 1989 to 2022 - Agenda Item 3-C - Proposed Combined ISA 540-545 (Mark-up from 3-A) (291.71 KB)
Pages 2023 to 2054 - Agenda Item 3-D - Proposed Combined ISA 540-545 (Clean) (253.42 KB)
Pages 2055 to 2062 - Agenda Item 3-E - Disposition of Present Tense in Proposed Rvsd ISA 540 (155.93 KB)
Pages 2063 to 2102 - Agenda Item 3-F - Analysis of ISA 545 (327.53 KB)

Agenda Item 4 - Service Organizations

Pages 2103 to 2108 - Agenda Item 4 - Service organizations ISA 402 & ISAE 3402 Cover Sheet (212.07 KB)
Pages 2109 to 2116 - Agenda Item 4-A - Service organizations ISA 402 Issues (162.25 KB)
Pages 2117 to 2124 - Agenda Item 4-B - Service organizations ISAE 3402 Issues (157.47 KB)
Pages 2125 to 2128 - Agenda Item 4-C - Service organizations ISA 402 Project Proposal (132.89 KB)
Pages 2129 to 2132 - Agenda Item 4-D - Service organizations ISAE 3402 Project Proposal (131.06 KB)

Agenda Item 5 - Forming an Opinion

Pages 2133 to 2134 - Agenda Item 5 - Forming an Opinion Cover Sheet (83.81 KB)
Pages 2135 to 2148 - Agenda Item 5-A - Forming an Opinion - Issues (67.67 KB)
Pages 2149 to 2166 - Agenda Item 5-B - Forming an Opinion - Draft Outline ISA (95.26 KB)

Agenda Item 6 - Future Strategy and Work Program

Pages 2167 to 2168 - Agenda Item 6 - IAASB Strategy and Work Program Cover Sheet (75.1 KB)
Pages 2169 to 2174 - Agenda Item 6-A - IAASB Strategy and Work Program (35.55 KB)

Agenda Item 7 - Related Parties

Pages 2175 to 2176 - Agenda Item 7 - Related Parties Cover Sheet (83.65 KB)
Pages 2177 to 2196 - Agenda Item 7-A - Related Parties - Issues Paper (97.87 KB)
Pages 2197 to 2216 - Agenda Item 7-B - Related Parties - Revised Post-ED Draft Clean (88.54 KB)
Pages 2217 to 2244 - Agenda Item 7-C - Related Parties - Revised Post-ED Draft Markup from ED (159.21 KB)

Agenda Item 8 - Special Reports

Pages 2245 to 2254 - Agenda Item 8 - Special Reports Cover Sheet (125.66 KB)
Pages 2255 to 2260 - Agenda Item 8-A - Proposed Amended ISA 200 Clean (37.19 KB)
Pages 2261 to 2268 - Agenda Item 8-B - Proposed Amended ISA 210 Clean (40.88 KB)
Pages 2269 to 2286 - Agenda Item 8-C - Proposed Amended ISA 700 Clean (73.28 KB)
Pages 2287 to 2304 - Agenda Item 8-D - Proposed ISA 800 Clean (66.67 KB)
Pages 2305 to 2320 - Agenda Item 8-E - SPLIT Proposal (66.33 KB)
Pages 2321 to 2330 - Agenda Item 8-F - Proposed Amended ISA 200 Mark-up (65.44 KB)
Pages 2331 to 2340 - Agenda Item 8-G - Proposed Amended ISA 210 Mark-up (60.14 KB)
Pages 2341 to 2366 - Agenda Item 8-H - Proposed Amended ISA 700R and Proposed ISA 701 Mark-up (118.53 KB)

Agenda Item 9 - External Confirmations

Pages 2419 to 2420 - Agenda Item 9 - External Confirmations Cover Sheet (85.18 KB)
Pages 2421 to 2438 - Agenda Item 9-A - External Confirmations - Issues Paper (75.36 KB)

Audio

FRIDAY AM (96.74 MB)
Agenda Item 2 - Clarity (Run time: 1 hour, 28 minutes) Agenda Item 8 - Special Purpose Reports (Approval, Close-off) (Run time: 1 hour, 48 minutes)
MONDAY AM (89.23 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 13 minutes) Agenda Item 2 - Clarity (Run time: 3 hours)
MONDAY PM (78.76 MB)
Agenda Item 2 - Clarity (Run time: 2 hours, 50 minutes)
THURSDAY AM (93.48 MB)
Agenda Item 7 - Related Parties (Run time: 3 hours, 22 minutes)
THURSDAY PM (51.55 MB)
Agenda Item 7 - Related Parties (Run time: 15 minutes) Agenda Item 9 - External Confirmations (Run time: 1 hour, 36 minutes)
TUESDAY AM (95.86 MB)
Agenda Item 8 - Special Purpose Reports (Run time: 3 hours, 27 minutes)
TUESDAY PM (96.68 MB)
Agenda Item 8 - Special Purpose Reports (Run time: 55 minutes) Agenda Item 4 - Service Organization (Run time: 2 hours, 34 minutes)
WEDNESDAY AM (47.33 MB)
Agenda Item 3 - Estimates (Close-off) (Run time: 1 hour, 42 minutes - *Final 25 minutes of discussion cut short due to recording malfunction. Missing information is summarized at the start of next file: Wednesday Morning, Part 2*)
WEDNESDAY AM2 (30.14 MB)
Agenda Item 3 - Estimates (Close-off) (Run time: 13 minutes) Agenda Item 3 - Estimates/Fair Values (1st Read, Combined ISA) (Run time: 52 minutes)
WEDNESDAY PM (64.05 MB)
Agenda Item 3 - Estimates/Fair Values (1st Read, Combined ISA) (Run time: 50 minutes) Agenda Item 5 - Forming an Opinion (Run time: 48 minutes) Agenda Item 6 - IAASB Work Program (Run time: 40 minutes)